Iran Audit Organization

Sitemap

Links

Visitors

Comparison of NASs with IFRSs

Accounting Standards

Auditing Standards

Background

Objectives

Main Functions

Auditing Standards - Due Process

Auditing Standards - Projects in Process

Auditing Standards - The Standards Setting Committee

Auditing Standards - Approved Standards

Home

About Us

Standards

List of Senior Staff

Tehran and Provincial Offices

Mailing List

Feedback

Organizational Structure

Main Constituents and Their Functions

Staff and Service Departments

Operating Departments

Staff

Auditing

System Design and Management Consultancy Services

Operational Auditing

Accounting and Auditing Standards Setting

Research and Publication

Hesabras (Auditor) Quarterly

Training

Revenue and Expenditures

Introduction

Organization

Performance

List of Publications

Accounting Standards - Due Process

Accounting Standards - Projects in Process

Accounting Standards - The Standards Setting Committee

Accounting Standards - Approved Standards


	Print Version
	Feedback
	Feedback Standard Setting

Pursuant to the Islamic revolution of Iran in 1979, according to a bill ratified by the Revolutionary Council, many enterprises were confiscated or became under direct supervision of Government. To audit and perform statutory examination of these enterprises, three audit firms were established in the public sector, i.e., Nationalized Industries and Plan Organization Audit Firm (1980), Mostazafan Foundation Audit Firm (1981), Shahed Audit Firm (1983).

In 1983 an act was ratified by the Parliament, to merge and embody these three audit firms together with Audit Company (established in 1971 to audit government corporations) to establish Audit Organization. Audit Organization's by-laws was also approved by the Parliament in 1987 and the Organization established as a legal entity, with financial independence affiliated to the Ministry of Economic Affairs and Finance to follow those audit firms functions and pursue the activities legislated in the Organization’s Act and by-laws.

Audit Organization's by-laws were revised and approved by the Council of Ministers in 2003 to comply with the Article 4 of the Third Economic, Social and Cultural Development Plan and the Organization's legal status changed to State Owned Limited Company.